Supreme Court · 2010 INSC 426 · Decided 23 July 2010
National Leather Cloth Manufacturing CO. v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 426 · [2010] 8 S.C.R. 971
- Case number
- CIVIL APPEAL No. 3403/2003
- Decided
- 23 July 2010
- Bench
- D.K. JAIN, ANIL R. DAVE (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(4)(d)(i)
Headnote
Central Excise Act, 1944: A B Section 4(4)(d)(i) - Valuation of excisable goods for c assessment of excise duty - Cost of secondary packing - Exclusion of - HELD: By including cost of packing in value of goods, legislature has sought to extend the levy beyond the manufactured article itself and, has to be strictly construed - Cost of additional packing in the 0 nature of secondary packing cannot be added in the value of goods in terms of s.4(4)(d)(i) for assessment of excise duty­ Interpretation of Statutes. The assessee, a manufacturer of coated fabrics, sold its product to
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